CERTIFICATION OF
PRINCIPAL FINANCIAL OFFICER

I, Randolph S. Hudson,
President, Chief Executive Officer, Secretary, Treasurer, and Chief Financial
Officer, certify that:

|1. | I have reviewed
      this Quarterly Report on Form 10-QSB of Cartoon Acquisition, Inc., a
      United States corporation organized under the laws of the State of
      Delaware;                                                                                                                                                                                                         
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|2. | Based on my
      knowledge, this Quarterly Report does not contain any untrue statement of
      a material fact or omit to state a material fact necessary to make the
      statements made, in light of the circumstances under which such statements
      were made, not misleading with respect to the period covered by this
      report;                                          
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|3. | Based on my
      knowledge, the financial statements, and other financial information
      included in this Quarterly Report, fairly present in all material respects
      the financial conditions, results of operations and cash flows of the
      small business issuer as of, and for, the periods presented in this
      Quarterly Report.                                       
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|4. | The small
      business issuer's other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as
      defined in Exchange Act Rules 13a- 15(e) and 15d-15(e)) and internal
      control over financial reporting (as defined in Exchange Act Rules
      13a-15(f) and 15d-15(f)) for the small business issuer and have:
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|   | a)                                                                                                                                                                                                                                                                                                                                                                                          
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|   | b)                                                                                                                                                                                                                                                                                                                                                                                          
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|   | c)                                                                                                                                                                                                                                                                                                                                                                                          
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|   | d)                                                                                                                                                                                                                                                                                                                                                                                          
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|5. | The small
      business issuer's other certifying officer(s) and I have disclosed, based
      on our most recent evaluation of internal control over financial
      reporting, to the small business issuer's auditors and the audit committee
      of the small business issuer's board of directors (or persons performing
      the equivalent functions):
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|   | a)                                                                                                                                                                                                                                                                                                                                                               
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|   | b)                                                                                                                                                                                                                                                                                                                                                               
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|By Order of
      Federal Law:CARTOON
      ACQUISITION, INC.
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|Randolph S.
      HudsonPrincipal
      Financial Officer
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